Individuals

​​​​What's new for tax year 2019

Due dates for individuals

March 15, 2020

  • Partnership returns. Please see OR-65 for due dates for non-calendar-year filers.

April 15, 2020

  • 2020 first quarter individual estimated tax payments.​

June 15, 2020

  • 2020 second quarter individual estimated tax payments.
  • Senior and disabled property tax deferral applications.

July 15, 2020

  • 2019 individual income tax and balance-due payments.
  • 2019 statewide transit individual tax returns and balance-due payments.
  • 2019 trust and estate returns (Form OR-41) and payments.
  • 2019 TriMet and Lane Transit District self-employment tax returns and payments.
  • 2019 partnership returns. (Please see OR-65 for due dates for non-calendar year filers).
  • Last date to file individual refund claims for tax year 2016.

September 15, 2020

  • 2020 third quarter individual estimated tax payments.

October 15, 2020

  • 2019 individual income tax returns filed on extension.

January 15, 2021

  • 2020 fourth quarter individual estimated tax payments.
The following information is a summary of updates for tax year 2019. See Publication OR-17 for full details.

New information

Due Date Extension. Director's Order 20-01​ extended the Oregon tax filing and payment deadline from April 15, 2020 to July 15, 2020. As a result, interest and penalties with respect to the Oregon tax filings and payments extended by this order will begin to accrue on July 16, 2020. Director’s Order 20-02​ provides additional relief and extended the Oregon tax filing and payment deadline to July 15, 2020 for Oregon returns with a filing due date on or after April 1, 2020 and before July 15, 2020 for personal income, transit self-employment, estate, partnership, S-Corporation, and corporate excise/income taxpayers and filers. This also extended the deadline for filing a claim for a refund to July 15, 2020, if the deadline for filing the claim for the refund would have expired on or after April 1, 2020 and before July 15, 2020.

Director’s Order 20-02 also temporarily extended the time to submit a written objection or conference request. The order extends the timeframe to submit a written objection or conference request from 30 to 90 days if the deadline for filing a written objection or conference request is on or after April 1, 2020 and before July 16, 2020. This applies to any Notice of Deficiency or Notice of Proposed Refund Adjustment or Notice of Liability issued by the department on or after March 1, 2020 and before June 16, 2020. ​

Kicker refund. Oregon’s surplus credit, known as the “kicker,” will be claimed as a credit on your 2019 tax return. The credit is a percentage of your 2018 tax liability. You may donate your kicker credit to the Oregon State School Fund. Our instruction booklets contain more information and instructions for calculating your credit.

Oregon Form OR-W-4. Because of recent changes to federal Forms W-4 and W-4P, Oregon has a separate withholding statement for state personal income tax withholding. New federal Form(s) W-4 submitted to employers after January 1, 2020, can no longer be used to determine Oregon withholding. Go to the Oregon income tax withholding webpage to learn more and download or print Form OR-W-4.

First-time Home Buyer Savings Account (FTHBSA). Beginning January 1, 2019, you’re able to save toward your home purchase in a tax-favored account. Contributions to the account and earnings can be claimed as a subtraction on your return using Schedule OR-ASC or OR-ASC-NP. Limitations apply; see “First-time Home Buyer Savings Account” in Publication OR-17.

Federal tax liability subtraction. The federal tax subtraction limit is $6,800 ($3,400 if married filing separately) for 2019. It may be limited further based on your adjusted gross income (AGI). See “Federal income tax liability” in Publication OR-17.

Oregon College and MFS 529 Savings Plans and ABLE account limits. Contribution limits have increased to $4,865 for taxpayers filing joint returns and $2,435 for all others. Note: Tax year 2019 is the last year that a subtraction will be available for contributions, with any excess carried forward for up to four years. To qualify for the subtraction, contributions must have been made in tax years that started before January 1, 2020. Starting with contributions made in tax years that begin on or after January 1, 2020, a tax credit based on your contributions will be available instead of a subtraction. See these topics under “Subtractions” in Publication OR-17.

Federal centralized partnership audit regime (CPAR). Oregon is aligned with the new federal regime for auditing partnerships. See “Audits and appeals” in Publication OR-17.

Working Family Household and Dependent Care (WFHDC) Credit. Beginning with tax year 2019, all filers will claim the credit on Schedule OR-WFHDC. There’s no longer a separate schedule for part-year or nonresident filers.

Schedule OR-A add backs. We’ve moved our instructions for reporting add backs for certain itemized deductions on Schedule OR-A. These instructions can now be found under “Itemized deduction add backs” in “Other items” in Publication OR-17.

Fiduciary returns. We’ve expanded our explanations for several items to include information for Oregon fiduciary return filers, where the treatment of the item may differ from the treatment on personal income tax returns. Also, see the instructions for Form OR-41.

Important reminders

Revenue Online. Revenue Online provides convenient, secure access to tools for managing your Oregon tax account. With Revenue Online, you can:
  • Check the status of this year’s refund.
  • View and print letters from us.
  • Make or schedule payments.
  • Securely communicate with us.
  • Check balances and view your tax account history.
  • Submit your requests (such as penalty waivers or appeals) or information we’ve requested from you.
  • View your Form 1099-G, if applicable.

Tax professionals with third-party access have additional benefits, such as viewing clients’ accounts. For more information and instructions on setting up your personal account, go to Revenue Online.

Earned income credit (EIC). Oregon’s EIC is 11 percent of the federal earned income tax credit (EITC) if you have a qualifying dependent under age 3 at the end of the tax year. For all other qualified taxpayers, the Oregon EIC is 8 percent of your federal EITC. See “Refundable credits” in Publication OR-17 for more information.

Military pay. Oregon doesn’t tax your military pay if you aren’t an Oregon resident. If you performed active military service in 2019, and your Defense Finance and Accounting System payroll address was outside Oregon, Oregon considers you to be a nonresident and won’t tax your military pay. If you are an Oregon resident, you may continue to subtract federally taxable military pay from your Oregon income if you earned it outside Oregon from August 1, 1990, through the date the president sets as the end of combat activities in the Persian Gulf. The president had not declared an end to combat activities when this publication was last revised. For more information about residency and the Oregon military pay subtractions, see “Military personnel” in Publication OR-17.

Statewide transit tax. This income tax funds public transportation services and improvements within Oregon. The tax is equal to one-tenth of 1 percent (0.1% or 0.001) of the wages received by an employee who is an Oregon resident or an employee who is a nonresident but who performs services in Oregon. If you are an Oregon resident or nonresident and work for a business in Oregon, your employer is required by law to withhold the STI tax from your wages automatically. If you are an Oregon resident and work for an employer outside of Oregon, your employer isn’t required to withhold the tax on your behalf but may choose to do so voluntarily. If your out-of-state employer doesn’t withhold the STI tax from your wages, you must file Form OR-STI, Statewide Transit Individual Tax Return, and pay the tax due by July 15, 2020. See the instructions for Form OR-STI.

Market-based sourcing. Nonresident taxpayers must apportion their business income from sales of services and intangible property according to market-based sourcing principles rather than cost of performance. See ORS 314.665, 314.666, and OAR 150-314-0435.

Payment options. We accept tax payments by check, money order, debit card, and credit card. See “Payments” ​in Publication OR-17.

Direct deposit. Instead of receiving your refund check in the mail, you may have your refund deposited directly into your account that accepts electronic deposits. See “Direct deposit of refund” in “Refunds” in Publication OR-17. You can also have your refund deposited directly into an Oregon College or MFS 529 Savings Plan account. You may choose up to four accounts. See our full-year and part-year/nonresident booklets for more information.

Minimum refund. Under Oregon law, the minimum refund that can be issued is $1.

Minor child’s return and signature. If your child must file a tax return, you may sign the child’s name as their legal agent. Sign the child’s name and then write “By (your signature), parent (or legal guardian) for minor child.”

Deceased person’s return. A final return for a person who died during the calendar year must be filed if a return would normally be required. If a return must be filed, check the “Deceased” box after the person’s name on the return. If you filed a final return with a refund and are unable to cash the refund check, you will need to return the check to us along with Form OR-243, Claim to Refund Due a Deceased Person. Download the form or contact us to order it. If you are a court-appointed personal representative or have filed a small estate affidavit and you need more information about trusts or estates, contact our Estate Unit at estate.help.dor@oregon.gov.

Additional exemption credits. Additional exemption credits for severely disabled taxpayers and for filing status are available. For more information, see “Exemption credit” in Publication OR-17.

Oregon tax credits. Most Oregon tax credits are limited to your tax liability. However, report the full amount of each credit on Schedule OR-ASC or OR-ASC-NP, even if you can’t use all of the credit this year. Some credits allow a carryforward of any unused amount. When you prepare this year’s return, refer to last year’s Schedule OR-ASC or OR-ASC-NP to see if you have any unused credit to carry forward. See “Carryforward credits” in Publication OR-17 to find out which credits you can carry forward to future years.

Registered domestic partners (RDPs). For Oregon tax purposes, same-sex RDPs are treated the same as married couples. References to “spouse” include RDPs.

Disaster relief. You don’t need to file a return if you worked in Oregon solely to provide relief during a declared disaster or emergency. See “General information” in Publication OR-17 for more details.